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NY A81086




March 12, 1996

CLA-2-73:RR:NC:GI:113 A81086

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.7000

Mr. Marty Langtry
Tower Group International
2400 Marine Avenue
Redondo Beach, CA 90278

RE: The tariff classification of an indoor grill from China

Dear Mr. Langtry:

In your letter dated March 5, 1996, on behalf of K&S Products, you requested a tariff classification ruling.

The merchandise is a stove top grill, made of carbon steel. The item consists of three parts. The first part is a drip pan, about 12 inches square and 1 1/2 inches deep. There is a circular hole about 5 inches in diameter in the middle of it. You state that it is coated with paint, not enamel. The second part, a grill, about 9 1/2 inches square, fits into the drip pan. It is coated with a non-stick surface. Lava rocks are supplied to sit in the trough of the drip pan. In the opinion of this office, the indoor grill and the lava rocks constitute a set.

In use, the grill is placed on a stove top. The item itself is not a cooking appliance, but is cooking ware, as is any other grill or griddle. You claim in your letter that the lava rock is the source of fuel for the grill, but the rock is not a fuel in the sense of gas, wood or propane. Similar items have been imported in the past, and the grill is completely useable without the lava rock, because the actual source of cooking heat is the stove upon which it is placed. The applicable subheading for the indoor grill will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, other, cookingware. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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